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Supplementary Provisions, Article 15Transitional Measures Concerning Special Provisions on Inheritance Tax
第十五条（相続税の特例に関する経過措置）
The provisions of Article 70 of the New Act apply to inheritance tax on property acquired through inheritance or bequest (including a gift that takes effect upon the death of the donor) on or after January 1, 1983.
新法第七十条の規定は、昭和五十八年一月一日以後に相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。）により取得した財産に係る相続税について適用する。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.